Assets · Current Assets
1090 Cash Allocated to Funds
Non-postingSince 2026.03
- What it is
- This object is used in centralized cash management to allocate pooled cash and investment balances from a central cash holding fund (commonly a designated clearing fund such as Fund 999) to the individual operating funds that legally own the cash. It represents fund attribution, not a separate bank account.
- Accounting standard
- This object is intended to support proper fund reporting without requiring each fund to directly post activity to physical bank account objects (e.g., 1000–1009), while maintaining a clear audit trail showing how pooled cash is distributed among funds.
- Accounting note
- Use this object only for allocation entries that distribute pooled cash to funds. It should be posted in tandem between the central pooled cash fund and each receiving fund.
- Examples
- Physical investment accounts remain in Fund 999 (e.g., LAIF object 1003). Allocation remains via 1090 so each fund still reflects its ownership interest.
- Do not use for
- Do not use as a physical bank account or A/P, A/R, or due to/from operating activity.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R01 Cash InvestmentsGEN_CASH_INVEST Column for the fund's type (general, special revenue, capital projects, debt service, permanent). Each fund's share of pooled cash. |
| Government-wide ledger (980) | Not reported. Current assets of governmental activities are not reported on form 40. |
| Enterprise funds (water example) | Form 38 R01 UnrestrictedENT_UNRESTRICTED Enterprise or internal service column. |
| Internal service funds | Form 38 R01 UnrestrictedINT_SERV_UNRESTRICTED Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R01 Cash InvestmentsPEN_OTHER_EE_BEN_TRUST_CASH_INVEST Column for the trust or custodial fund type. |
Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.